On 22 November 2021, the Belgian tax authorities published an addendum to their previous circular of 27 October 2021. This postponed the restriction of the VAT exemption for transport services directly linked to an export of goods to 1 April 2022. Later this restriction was postponed again, this time until 1 September 2022. Now it’s suspended until further notice.
L.C. IK, Case C-288/16
Source: vatsquare.com
